Extraordinary economic conditions brought about by the COVID-19 pandemic and consequent responses of governments in individual countries may bring numerous practical difficulties in applying the arm’s length pr…
Following the measures adopted by the governments of many states in order to limit the spread of the COVID 19 pandemic (mainly the restrictions on the movement of persons and the consequent “long distance” perf…
On 9 October 2019, as part of the ongoing work of the G20/OECD Inclusive Framework on Base Erosion and Profit Shifting ("Inclusive Framework"), the OECD released a public consultation document containing a Secr…
On 5 September 2018, the OECD published “Tax Policy Reforms 2018: OECD and Selected Partner Economies”, Annual report identify major tax policy trends.
Australia, the Czech Republic, Kazakhstan, Kuwait, Switzerland and Panama approved the multilateral instrument (MLI) in recent days.